Posler v. THE PEOPLE

This case involves the application and the validity of that part of section 1 of the Inheritance Tax Act which provides a lower rate of tax and a higher exemption when the beneficial interest in property passes "to any person to whom the decedent, for not less than ten years prior to death, stood in the acknowledged relation of a parent * * *; provided, however, such relationship began at or before said person’s fifteenth birthday and was continuous for said ten years thereafter.” Ill. Rev. Stat. 1955, chap. 120, par. 375.

The beneficiaries, Marian World Posler and Richard W. World, are…